MR. JUSTICE BROWN delivered the opinion of the court.
This is a claim for a drawback of duties upon certain imported bottles and corks alleged to have been used in the manufacture of bottled been, subsequently exported.
By § 25 of the Act of October 1, 1890, c. 1244, 26 Stat. 567, 617, "where imported materials on which duties have been paid, are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed...
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